TMI Blog2022 (12) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer. This order was set aside by the appellate authority holding that the order was passed on a factually incorrect premise. If that be so, the appellant cannot be penalised by demanding late fee. In the facts and circumstances of the case, Section 47 does not stand attracted. The demand of late fee from the appellant @ Rs.5,000/- per return is without jurisdiction and not tenable in the eye of law. It is pointed out by the learned Advocate appearing for the official respondents that unless appropriate direction is given to the concerned respondent, the appellant will not be able to electronically file its return. In the light of the above, the following directions are issued - Petition disposed off. - M.A.T No.1828 of 2022 with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity that the ground on which the cancellation was made, was incorrect. Consequent upon the order passed by the appellate authority, the cancellation of the registration was revoked by an order dated 27th January, 2020 and the registration was restored. When the appellant attempted to file his returns, there is a demand of Rs.5,000/- per return stating that it is late fee payable under Section 47 of the Act. Section 47 of the Act would relevant for the case on hand, which reads as follows:- 47. Levy of late fee.- (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the case, Section 47 does not stand attracted. 7. Therefore, we are of the view that the demand of late fee from the appellant @ Rs.5,000/- per return is without jurisdiction and not tenable in the eye of law. It is pointed out by the learned Advocate appearing for the official respondents that unless appropriate direction is given to the concerned respondent, the appellant will not be able to electronically file its return. In the light of the above, the following directions are issued. 8. This appeal and the connected application as well as the writ petition are disposed of by restraining the respondents from demanding any late fee from the appellant in respect of the returns, which they intend to file and to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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